A completed example of a file memo can be found in the attachment. Please follow the attachment format to answer the question only.

Which of the following paymentsby International Partners Inc., a Montana corporation, qualifies for the foreign tax credit?a. Income tax paid to Germany, covered by an existing treaty.b. Income tax paid to Adagio, with which the United States has no income tax treaty.c. Value-added tax paid to Largetto, with which the United States has no income tax treaty.d. Oil extraction tax paid to Tedesco, with which the United States has no income tax treaty.e. Transportation tax paid to Santa Lucia, with which the United States has no income tax treaty. The tax is reduced dollar-for-dollar when International provides consulting services in designing Santa Lucia??s new bullet train system. This year, International incurred $1 million in taxes, but it earned a $600,000 reduction for its services.

Tax Research Memo Sample Format Federal Tax Research Your Firm Your Town and State Date Relevant Facts Specific Issues Conclusions Support Actions to Be Taken ________ Discuss with client. Date discussed ________ ________ Prepare a memo or letter to the client. ________ Explore other fact situations. ________ Other action. Describe:___________________________ _______________________________________________________ Preparer ________ Reviewer ________ Partner ________